The economic effects of EU-reforms in corporate income tax systems
The economic effects of EU-reforms in corporate income tax systems
The economic effects of EU-reforms in corporate income tax systems
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Table C.15: CCCTB-WG25 for mult<strong>in</strong>ationals with <strong>tax</strong> haven and discrete location<br />
CIT_rate CoC Capital Wage Employm. GDP Rev_CIT Welfare<br />
(a) (a) (r) (r) (r) (r) (y) (y)<br />
AUT 6.16 0.11 -0.56 -0.26 0.02 -0.54 -0.04 -0.17<br />
BEL -23.21 0.95 -3.70 1.19 -0.14 0.15 0.06 0.80<br />
DNK -1.79 0.37 -2.00 -0.29 -0.15 -0.99 0.05 -0.02<br />
FIN 2.66 0.27 -1.27 -0.24 -0.07 -0.56 0.02 -0.08<br />
FRA -0.04 0.24 -1.36 -0.15 -0.06 -0.15 0.06 -0.04<br />
D<strong>EU</strong> -0.82 0.09 -0.35 0.27 0.06 0.40 0.05 0.12<br />
GRC 0.53 0.15 -0.67 -0.13 -0.01 -0.30 0.02 -0.07<br />
IRL 8.24 0.30 -1.72 -1.46 -0.35 -3.15 -0.13 -0.51<br />
ITA -2.60 0.16 -0.66 0.14 0.00 0.16 0.06 0.09<br />
LUX 15.37 0.06 0.72 0.90 2.58 1.12 -2.63 -1.85<br />
NLD 10.62 0.26 -2.39 -1.50 -0.01 -1.90 -0.16 -0.85<br />
PRT -5.25 0.19 -0.91 0.33 -0.11 -0.65 0.03 0.36<br />
ESP 5.25 0.09 -0.23 0.02 0.10 0.11 -0.05 -0.08<br />
SWE -0.99 0.23 -1.24 -0.06 -0.06 -0.45 0.03 0.02<br />
GBR -1.22 0.20 -0.72 0.16 -0.03 -0.13 0.03 0.15<br />
CYP 3.19 0.37 -1.42 -0.30 -0.28 -1.30 -0.01 0.11<br />
CZE 3.09 0.08 -0.63 -0.03 0.00 -0.55 -0.03 -0.01<br />
EST -12.56 0.27 -1.92 0.01 -0.07 -1.31 0.07 0.08<br />
HUN 3.06 0.04 -0.58 -0.12 -0.04 -0.85 -0.05 -0.04<br />
LVA -2.07 0.14 -0.66 -0.14 -0.08 -0.43 0.03 -0.02<br />
LTU -3.84 0.18 -0.75 -0.16 -0.05 -0.37 0.04 -0.05<br />
MLT -1.15 0.02 1.99 1.06 0.20 0.97 -0.18 0.49<br />
POL 3.41 0.01 -0.26 0.07 0.01 -0.37 -0.05 0.03<br />
SVK -0.19 0.11 -1.02 -0.17 -0.08 -0.72 0.02 -0.03<br />
SVN -0.59 0.06 -0.39 -0.02 -0.04 -0.35 0.00 0.03<br />
BGR -0.34 0.03 -0.76 -0.02 -0.07 -0.92 0.00 0.04<br />
ROM -2.48 0.08 -0.53 -0.01 -0.04 -0.50 0.02 0.03<br />
<strong>EU</strong> 0.09 0.16 -0.79 0.02 -0.01 -0.19 0.01 0.02<br />
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